Accounting Bodies Network

The Accounting Bodies Network (ABN) is a group of accounting bodies from across the globe, brought together to help achieve a common approach to accounting for sustainability.

A4S established the Accounting Bodies Network in 2008 to work with professional accounting bodies as they recognize and incorporate the principles of sustainability in their organizations and, as such, drive change and influence their membership.

The Network provides an open, cross border platform, where members can share knowledge and collaborate on related matters, ultimately to drive change and influence their collective membership of 2.5 million accountants and accounting students in 179 countries, representing two-thirds of accountants worldwide.

Accounting bodies are vitally important in equipping accountants with the skills and knowledge they need to deliver on their professional responsibilities, in building trust, and in protecting and enhancing wider value. The 16 member organizations of the ABN, who have signed up to five core principles, are committed to challenging the conventional fundamentals of accounting and working to provide today’s, and tomorrow’s, decision makers with the information and skills they need to drive sustainable businesses, otherwise known as accounting for sustainability.

"The ABN is a great collaborative force that has, for the past ten years, used its combined expert knowledge to support members and students to account for sustainability, providing the competencies and frameworks required to build a sustainable economy within which individuals and organizations can thrive”

Jessica Fries, Executive Chairman, A4S

The ABN principles

All ABN members have signed up to five core principles which they have pledged to enact as part of their membership to the ABN: 

  1. Influence and inform
    To promote accounting for sustainability and the benefits of “integrated reporting” (reporting that connects an organization’s sustainability with its financial performance more clearly, concisely and consistently)

  2. Lead by example
    To embed accounting for sustainability within our own organizations’ strategy and operations

  3. Drive thought leadership
    To increase understanding of good sustainability practices by commissioning and/or participating in work related to accounting for sustainability

  4. Collaborate through the International Network
    To share learning and experience with the International Network and to work together to advance better accounting for sustainability

  5. Incorporate accounting for sustainability within training and professional education
    To incorporate accounting for sustainability in training programmes for employees, suppliers, students, members and others, in professional and academic qualifications and in professional development requirements

ABN members 

Association of Accounting Technicians (AAT)

Association of Chartered Certified Accountants (ACCA)

American Institute of Certified Public Accountants (AICPA)

Chartered Accountants Australia and New Zealand (CA ANZ)


Chartered Institute of Management Accountants (CIMA)

Consiglio Nazionale dei Dottori Commercialisti e Degli Esperti Contabili (CNDCEC)

CPA Australia

Chartered Professional Accountants of Canada

Global Accounting Alliance (GAA)

Hong Kong Institute of Certified Public Accountants (HKICPA)

Institut Der Wirtschaftsprüfer (IDW)

Institute of Chartered Accountants in England and Wales (ICAEW)

Institute of Chartered Accountants of Scotland (ICAS)

Japanese Institute of Certified Public Accountants (JICPA)

Regnskap Norge/Accounting Norway

South African Institute of Chartered Accountants (SAICA)

Collaborative statements